married taxpayer 中文意思是什麼
married taxpayer
解釋
已婚納稅人-
Under the inland revenue ordinance, there are certain conditions for electing personal assessment. these conditions include the taxpayer electing personal assessment must be aged 18 years or more, he must be a permanent or temporary resident of hong kong, and, in case of married couples not living apart, both must enter into the election if they both have income to be included and both are eligible to elect, etc
根據稅務條例，選擇個人入息課稅的人士須符合一些條件，包括須年滿1 8歲或以上本身為香港永久性居民或臨時居民如已婚而非與配偶分居，且夫婦均有應課稅入息的人士，必須夫婦一同申請等等。 -
A taxpayer may claim the married person s allowance for his her separated spouse provided that the marriage relationship has not been dissolved
納稅人亦可因為供養其分居的配偶而申索已婚人士免稅額，只要其婚姻關系仍未終結。 -
It is for this reason that the inland revenue ordinance allows only married couples to elect to be jointly assessed, whereby the two individuals net chargeable income is aggregated and a single assessment is raised as if they are a single taxpayer
因此，稅務條例只容許夫婦選擇合併評稅。在合併評稅的情況下，稅務局會把兩人的合計入息實額，當作單一納稅人的入息來評稅。 -
Because of this, electronic filing could not be accepted if double signatures were required, e. g. for a married taxpayer who had elected joint assessment or personal assessment and a taxpayer who had been nominated by the spouse for a home loan interest deduction, " the spokesman said. " the system has been enhanced to facilitate double digital signatures from may this year
因此，需要夫婦二人同時簽署的個案，例如選擇以合併方式評稅或申請以個人入息課稅方式評稅的已婚納稅人及獲配偶提名申請居所貸款利息扣除的納稅人，均不可以電子方式提交他們的報稅表。 -
During 2002 - 03, the court of first instance and the court of appeal ruled on 4 cases and 2 cases respectively. the issues considered by the courts included whether profits received from disposal of properties were taxable ; whether payment to an employee was an allowance or rent reimbursement ; whether fees in respect of an underwriting contract relating to the sales of properties located in the prc were taxable ; whether the taxpayer could claim a married person allowance and a single parent allowance ; and whether income received by an individual from service company arrangement was chargeable to salaries tax
在2002至03年度，原訟法庭及上訴法庭分別就4宗及2宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；僱主是否支付雇員現金津貼或是發還住所租金；一項有關促銷及保證位於國內房產銷售的收益是否應課利得稅；納稅人申索已婚人士免稅額與單親免稅額的條件及個別人士經服務公司安排下所得的入息是否應課薪俸稅。 -
When a married couple elect personal assessment, the total income of the individual taxpayer, as appropriately reduced, will be aggregated with that of his her spouse to arrive at the joint total income of the couple for assessment purposes
已婚人士的入息總額在作出適當的扣減后，須與其配偶的入息總額合計而成夫婦共同入息總額，然後評稅。 -
When a married couple elect for personal assessment, the total income of the individual taxpayer, as appropriately reduced, will be aggregated with that of hisher spouse to arrive at the joint total income of the couple for assessment purposes
已婚人士的入息總額在作出適當的扣減后，須與其配偶的入息總額合計而成夫婦共同入息總額，然後評稅。 -
A taxpayer is entitled to basic allowance for any year of assessment unless heshe is married and has been granted married person s allowance for the year
納稅人在任何課稅年度可享有基本免稅額，唯他她在有關年度已婚並已獲給予已婚人士免稅額則除外。
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